This is a contrast between Allegro Merger Corp. (NASDAQ:ALGRU) and Steel Partners Holdings L.P. (NYSE:SPLP) based on their institutional ownership, profitability, analyst recommendations, risk, dividends, earnings and valuation. The two companies are Conglomerates and they also compete with each other.

Valuation and Earnings

	Gross Revenue	Price/Sales Ratio	Net Income	Earnings Per Share	Price/Earnings Ratio
Allegro Merger Corp.	N/A	0.00	N/A	0.00	0.00
Steel Partners Holdings L.P.	1.58B	0.22	32.60M	-0.70	0.00

Table 1 showcases the top-line revenue, earnings per share (EPS) and valuation of Allegro Merger Corp. and Steel Partners Holdings L.P.

Profitability

Table 2 shows the return on assets, net margins and return on equity of the two firms.

	Net Margins	Return on Equity	Return on Assets
Allegro Merger Corp.	0.00%	0%	0%
Steel Partners Holdings L.P.	-2.06%	-0.6%	-0.1%

Liquidity

Allegro Merger Corp.’s Current Ratio and Quick Ratio are 3.1 and 3.1 respectively. The Current Ratio and Quick Ratio of its competitor Steel Partners Holdings L.P. are 1.6 and 1.4 respectively. Allegro Merger Corp. therefore has a better chance of paying off short and long-term obligations compared to Steel Partners Holdings L.P.

Institutional & Insider Ownership

Institutional investors held 36.4% of Allegro Merger Corp. shares and 29.1% of Steel Partners Holdings L.P. shares. Comparatively, insiders own roughly 10.2% of Steel Partners Holdings L.P.’s shares.

Performance

Here are the Weekly, Monthly, Quarterly, Half Yearly, Yearly and YTD Performance of both pretenders.

	Performance (W)	Performance (M)	Performance (Q)	Performance (HY)	Performance (Y)	Performance (YTD)
Allegro Merger Corp.	-0.38%	0.78%	1.27%	0%	0%	0.78%
Steel Partners Holdings L.P.	0%	0.65%	-6.67%	-17.4%	-31.03%	4.48%

For the past year Allegro Merger Corp. was less bullish than Steel Partners Holdings L.P.

Summary

Allegro Merger Corp. beats Steel Partners Holdings L.P. on 6 of the 9 factors.